Effects of Internal Control System on Performance of Local Governments in Sisaket Province
- 10.2991/assehr.k.210203.140How to use a DOI?
- internal control, internal control and internal audit, accounting, performances, local governments
This study aimed to study the effects of internal control on performance of local governments in Sisaket Province. The independent variables used in this study were 5 factors of the internal control system: control environment, risk assessment, control activities, information and communications and monitoring. The dependent variables were the performances of the local governments in Sisaket Province, which consisted of operational efficiency and effectiveness, financial report reliability and compliance with applicable laws and regulations. The researcher used questionnaires as a tool to collect data from samples of 40 local governments in Sisaket Province by submitting 2 sets of questionnaires each. The 80 sets were replied, which represented 100%. The descriptive statistics and multiple regression were used in data analysis. The study found that all factors affected performances of local governments in Sisaket Province as follows: monitoring, control activities, information and communications, control environment and risk assessment, respectively, with the statistical significance at the level of p <0.01.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Piyachat Thongpaeng PY - 2021 DA - 2021/02/04 TI - Effects of Internal Control System on Performance of Local Governments in Sisaket Province BT - Proceedings of the 6th UPI International Conference on TVET 2020 (TVET 2020) PB - Atlantis Press SP - 314 EP - 318 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210203.140 DO - 10.2991/assehr.k.210203.140 ID - Thongpaeng2021 ER -